Sales and use tax guide for automobile and truck dealers

The purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax provisions, loaner cars, repairs and other issues. This guide is divided into the following sections: Responsibility of the Dealer ; Sales, Leases, and Rentals of Motor Vehicles, Trailers and Semitrailers ; Repairs of Motor Vehicles, Trailers and Semitrailers ; Gross Proceeds of Sales – The Measure of the Tax